Lake Havasu City, AZ Short-Term Rentals: Taxes & Fees (2026)

Section 5.20.050(H) makes the owner responsible for complying with all provisions of the city Tax Code concerning transient occupancy taxes on vacation rental stays. Separately, § 5.20.050(J) requires the owner to maintain a current transaction privilege tax license from the Arizona Department of Revenue and to list that license number on every advertisement for the rental, including postings on online lodging marketplaces, under authority tied to A.R.S. § 42-5042. The permit application itself requires proof of a valid transaction privilege tax license under § 5.20.025(B)(5), so the city checks tax-license status before it will issue the permit, and an application can be denied under § 5.20.025(D)(1) if that proof is missing.

The local regulatory permit number, not just the TPT number, must also be displayed on every advertisement under § 5.20.050(L). Together these sections mean an owner cannot legally advertise or operate a vacation rental in Lake Havasu City without a current TPT license, without keeping current on transient occupancy tax obligations, and without publishing both the tax license number and the permit number on every listing. Owners who rely on a booking platform to remit taxes on their behalf remain individually responsible for the underlying transient occupancy tax compliance called for in § 5.20.050(H).